의료기관 경영분석을 통한 회계 공시의 투명성에 대한 연구

Abstract

The purpose of this study is to propose a method to improve the transparency of accounting disclosure of medical institutions by examining the status of medical institutions published on the web-site of the National Tax Service and analyzing financial ratios for medical institutions. In this study, we analyzed the financial status and analyzed the financial status of medical institutions among the public corporations published on the web-site of the National Tax Service in 2016. In order to enhance transparency of accounting disclosure for medical institutions as a nonprofit corporation, it is necessary to improve accounting information disclosure in terms of the first 'accounting standard'. Second, it is necessary to establish an external audit plan in terms of 'external audit'. Third, it is necessary to strengthen accounting related education in the aspect of 'accounting information creator'. Fourth, in terms of 'government role', it is necessary to provide the clear form for disclosure of financial information and improve the accuracy of disclosure information. The continuing decline in profitability and the deterioration in the stability ratio can lead to a decline in the quality of medical services in the short term, and in the long term, health insurance premiums may rise. Therefore, the medical institution as a public benefit corporation should establish a foundation to improve the quality of medical service through the management of profitability index.